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AIS FINAL EXAM-2015 ROYAL Code 1

This document provides an exam for an accounting and finance course covering accounting information systems. The exam tests students on topics like transaction cycles, data flow diagrams, database concepts, and the revenue and expenditure cycles. It contains multiple choice questions, true/false questions, and discussion questions assessing students' understanding of accounting information systems and database design principles.

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bereket nigussie
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189 views3 pages

AIS FINAL EXAM-2015 ROYAL Code 1

This document provides an exam for an accounting and finance course covering accounting information systems. The exam tests students on topics like transaction cycles, data flow diagrams, database concepts, and the revenue and expenditure cycles. It contains multiple choice questions, true/false questions, and discussion questions assessing students' understanding of accounting information systems and database design principles.

Uploaded by

bereket nigussie
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Max Weight: 50% Time Allowed: 1:15 hrs.

Royal College Name_____________________


Accounting & Finance Department Section______________
AIS- Final Exam Id. No.______________
Part I: Choose the best answer from the given alternatives and write your choice ONLY on the
answer sheet attached. Make sure that your answer is clearly marked (1.5 pts. each).
1. The basic "give and take" functions of a business have been grouped into transaction
cycles. The cycle that includes the events of hiring employees and paying them is known
as the:
A. revenue cycle. C. human resources cycle.
B. expenditure cycle. D. financing cycle.
2. Which of the following is not a transaction cycle?
A. revenue D. general ledger and reporting
B. expenditure E. All except D
C. human resources
3. Transaction cycles can be summarized on a high level as "give-get" transactions. An
example of “give-get" in the expenditure cycle would be:
A. give cash, get cash. C. give cash, get labor.
B. give cash, get goods. D. give goods, get cash.
4. The general ledger account that corresponds to a subsidiary ledger account is known as a
A. dependent account. C. entity account.
B. attribute account. D. control account.
5. Related records grouped together form a(n):
A. field. C. file.
B. entity. D. database.
6. Periodic updating of the data stored about resources and agents is:
A. On-line processing C. batch processing
B. real-time processing D. data processing
7. The narratives, diagrams, charts, and other written materials that explain how a system
works are collectively called:
A. documentation. C. flowcharts.
B. data flows. D. schema.
8. In a DFD, a square box represents:
A. data sources and destinations. C. transformation processes.
B. data flows. D. data stores.
9. A data flow diagram (or DFD) has four basic elements. The flow of data between
processes, data stores, and data sources and destinations is known as:
A. data sources and destinations. C. transformation processes.
B. data flows. D. data stores.
10. What is the most popular type of database?
A. hierarchical C. object-oriented
B. relational D. network
11. A set of interrelated, centrally coordinated files is called:
A. a database. D. a multiple-records grouping
B. a master file. (MRG).
C. a transaction file.
12. The person responsible for the database is the:
A. Data coordinator C. Database manager
B. Database administrator D. Database master
Max Weight: 50% Time Allowed: 1:15 hrs.
13. Accountants may be involved in several aspects of database development. In which area
below would an accountant least likely have involvement when developing a database
system?
A. the conceptual-level design C. physical design stage
B. system analysis stage D. all of the above
14. Each row in a relational database's table is known as a:
A. data model C. schema
B. relation D. tuple
15. An attribute in a table that is a primary key in another table.
A. primary key C. foreign key
B. secondary key D. anomaly
16. What activity is performed at billing and accounts receivable state of the revenue cycle?
A. Picking ticket C. Filling customer orders
B. Invoicing supplier D. Maintaining customer account
17. What is the basic business activity in the expenditure cycle?
A. Paying for services C. Billing and accounts receivable
B. Update master payroll file D. Produce managerial reports
18. What is the basic activity performed in the general ledger and reporting system?
A. Cash collections C. Adjustments
B. Sales order entry D. Update tax rates and deductions
19. What is the step in conceptual design?
A. Systems design C. Conceptual analysis
B. Physical analysis D. Evaluate design alternatives
20. What is cardinality?
A. Personality traits exhibited by a St Louis baseball fan
B. An indication of how many occurrences of one entity in a relationship can be linked to
a single occurrence of the other entity in the relationship
C. An indication of the fields which create a link between two tables
D. An indication of how many instances of one entity can be linked to a specific instance
of another entity
Part Two: True/False Questions (2 pt. each)
1. The minimum and maximum cardinalities in agent-event relationship is almost always one
for the minimum and many for the maximum.
2. Identifying user information needs is an integral part of the planning stage of database
design.
3. A line represents the flow of data from a data source to a data destination.
4. Billing errors include pricing mistakes and sending the wrong merchandise to the customer.
5. The cardinalities between two entities can vary based on how the particular company does
business.
Part Three: Discussion Questions (2.5 pts each).
1. Discuss the benefits of database system (4)
2. Outline the three-step process that is used to develop an REA data model (3).
3. Data flow diagrams are really a hierarchical set of diagrams: from context level down to
the primitive level. Describe the purpose of the context data flow diagram (3).
Max Weight: 50% Time Allowed: 1:15 hrs.

Answer Sheet
Name: Section ID. No.

Part One: Multiple Choice (1.5 pts. Each) Part Two: True/False
(2 pts. Each)
1. 6. 11. 16. 1.
2. 7. 12. 17. 2.
3. 8. 13. 18. 3.
4. 9. 14. 19. 4.
5. 10. 15. 20. 5.

Part Three: Discussion Part (10 pts.).

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